RepMap
FINREP 4.4validation

Releases (DPM and templates)

Annex V text editions

What's new FINREP 4.2.1 → 4.4

A release is the EBA package of templates and rules. A variant is an alternative set of templates inside a release (IFRS 18 replaces some IAS 1 templates). Annex V editions are versions of the instruction text.

EBA Q&A · 2013_339

Link between table 1.1 and tables 4.1 to 4.4

Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 04/10/2013 · published 07/03/2014

Question · verbatim

"The link between table 1.1, ""cash balances at central banks"" and ""other demand"" deposits"" and tables ""4.1 to 4.4"" is not clear to us. (1) On the one hand, table 1.1, line 30 (""cash balances at central banks"") and line 40 (""other demand deposits""), have a detailed breakdown in table 4 according to Annex III. (2) On the other hand, Annex V (part I.12) states that “accounting portfolios”, meaning financial instruments aggregated by valuation rules, as they are delineated in tables 4.1 to 4.4, do not include ""cash and cash balances at central bank"". This statement is supported by the missing rules between table 1.1, line 30 and line 40 and table 4. In our opinion, these two facts represent a contradiction."

Background provided by the submitter · verbatim

Information necessary for mapping of FinRep accounts.

Answer · verbatim

Annex V, Part 1.12 states that "accounting portfolios " do not include "cash and cash balances at central bank ".

This means that the tables from 4.1. to 4.4. relating to the breakdown of financial assets by instrument and by counterparty sector shall not include "cash and cash balances at central bank " (neither will it include "other demand deposits " that are a part of "cash and cash balances at central banks ").

Source: EBA Single Rulebook Q&A 2013_339 · text as published, not rephrased · collected on 2026-10-08